ACCOUNTING PUBLIC INSTITUTIONS FROM CLASSIC TO MODERN

Abstract

Local communities in Romania and around the world, faced with extensive decentralization of public services have turned into real management units which must meet the needs of increasingly diverse individuals, the insurance fund with limited resources . This has led to the identification of resource management budget and transparency in their use, on one hand, and secondly the criteria of efficiency, effectiveness and economy.

Keywords

• Budget classification
• public accounting
• public expenditure
• performance
• budget process